Taxes & Fees

Column 2 Rate

Also known as: Non-NTR Rate · Statutory Rate

The HTSUS column listing higher duty rates that apply to imports from countries without Normal Trade Relations status — currently Cuba and North Korea (plus Russia and Belarus after 2022 suspension).

Column 2 is the side of the HTSUS listing the higher duty rates that apply to imports from countries that have not been granted Normal Trade Relations (NTR) status. Column 2 rates often dramatically exceed the Column 1 General (MFN/NTR) rate — they reflect the statutory rates in effect under the Smoot-Hawley Tariff Act of 1930, before decades of GATT/WTO concessions reduced them in Column 1.

As of 2026, Column 2 applies to imports from:

  • Cuba — Has not received MFN/NTR since 1962
  • North Korea (DPRK) — Has not received MFN/NTR since 1951
  • Russia — NTR suspended by Congress in April 2022 (P.L. 117-110)
  • Belarus — NTR suspended by Congress in April 2022 (P.L. 117-110)

For Russia and Belarus, the legal mechanism is a suspension of NTR rather than a formal Column 2 designation, but the practical effect on the Entry Summary is the same: imports pay Column 2 rates.

The Column 1 / Column 2 differential can be enormous:

HTS line Column 1 General Column 2
Steel forgings (7326.19.00) 2.9% 45%
Plywood (4412.39.40) Free 40%
Aluminum sheet (7606.11.30) 3% 25%
Bicycles (8712.00.15) 5.5% 30%
Ceramic dinnerware (6912.00.45) 4.5% 55%

In addition to Column 2 rates, imports from these countries are typically subject to layered sanctions, export-control restrictions, and (for Russia in particular) a series of Section 232, Section 301, and IEEPA-based prohibitions. The Column 2 rate is the starting point — the full landed-cost analysis often shows that legal importation is impossible at any rate.

For sanctions-compliant trade with Russia/Belarus that remains permitted (e.g., medical exports, certain agricultural products under general licenses), the Column 2 rate applies on top of all other applicable measures.

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